Okla. Admin. Code § 710:65-19-116
Current through Vol. 42, No. 7, December 16, 2024
Effective August 26, 2011, no exemption shall apply to the sale of fireworks other than for resale purposes and all retail fireworks locations must possess a current sales tax permit which is to be conspicuously posted and immediately available for examination. Fireworks retailers shall make application for a sales tax permit by submitting to the Business Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form 40003 available online at www.tax.ok.gov.
Okla. Admin. Code § 710:65-19-116